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随着我国经济的不断发展,社会基础设施的日益完善,各地区的公路工程建设活动也是越来越多。公路是区域交通建设的重点项目,公路建设期间的成本消耗也是政府及施工单位高度关注的问题。对于公路建设而言,确定预算成本应以项目预算期内的施工和管护预算为基础,编制工程建造前后期的直接材料预算、直接人工预算、制造费用预算和期间费用预算等。
With the constant development of our economy and the improvement of social infrastructure, the construction of highway projects in various regions is also increasing. As a key project of regional traffic construction, the cost of road construction is also a matter of great concern to the government and construction units. For highway construction, the budgeted cost should be based on the construction and management budget during the project budget period to prepare direct materials budget, direct labor budget, manufacturing cost budget and period expense budget before and after construction.